QLDIn ForceAct
Payroll Tax Act 1971
sec.13QDay on which wages are paid or payable
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### sec.13Q Day on which wages are paid or payable
Wages comprising the grant of a share or option are taken to be paid or payable on the relevant day.
The relevant day is the day the grantor elects under this division to treat as the day on which the wages comprising the grant of the share or option are paid or payable.
s 13Q ins 2008 No. 16 s 9
(sec.13Q-ssec.1) Wages comprising the grant of a share or option are taken to be paid or payable on the relevant day.
(sec.13Q-ssec.2) The relevant day is the day the grantor elects under this division to treat as the day on which the wages comprising the grant of the share or option are paid or payable.